GADRE FOUNDATION,RATNAGIRI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION), PUNE

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ITA 1283/PUN/2019Status: DisposedITAT Pune24 May 2022AY 2018-193 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought permission to withdraw the appeals due to the subsequent grant of provisional registration. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed appeals against orders denying registration under Section 12A. Subsequently, the assessee received provisional registration under Section 12A and 80G, rendering the appeals infructuous.

What were the issues?

Whether an appeal is maintainable when the issue has become infructuous due to subsequent events. The assessee's right to withdraw an appeal.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Suhas P. Bora
For Respondent: Shri Sardar Singh Meena

आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee arise out of the separate orders passed by the CIT (Exemption), Pune on dated 08-04-2021 & 29-06-2019 in relation to the assessment years 2017-18 & 2018-19. 2. Before us, the assessee has filed letters dated 23-05-2022 seeking withdrawal of the appeals. The relevant contents of such letters which is common (except appeal particulars) read as under :

1.

“1. The above referred appellant has filed an appeal before the Bench on 11-05-2021 wherein the issue involved is with respect to denial of registration u/s.12A of the Act.

2.

The appellant has received provisional registration U/sec.12A as well as 80G of the Act as per the provisions of amended Income Tax Act, 1961 and hence the appellant does not have grievance pending regarding the said appeal. 3) Accordingly, the appellant prays Your Honour to permit the appellant to withdraw the said appeal”

3.

The ld. DR did not raise any objection to the withdrawal of the appeals filed by the assessee. As such, the assessee is permitted to withdraw the appeals.

4.

In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24th May, 2022.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 24th May, 2022 Satish

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to:

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